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1994 (11) TMI 200

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....ent. [Order per : Harish Chander, President]. -  By the present application, the respondent-Collector has made a prayer for recalling the order in respect of Appeal No. E/889/93-A disposed of by this Tribunal vide Order No. 54-55/94-A, dated 28-2-1994. Shri A.K.Singhal, the learned JDR has appeared for the applicant-Collector. He pleaded that it appears that through a mistaken belief, the l....

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....Shri K.K. Kapoor, the learned Consultant, who has appeared on behalf of the assessee fairly agreed with the submissions made by the learned JDR and he stated that the error had happened bonafidely on his part and as such he has got no objection for recalling the order in respect of Appeal No. E.889/93-A which may be treated as in respect of Final Order No. 54/94-A, dated 28-2-1994. In reply, Shri ....

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....orporation Ltd. during the clearances effected by them for the period August 1989 to December 1991. This means there is no finding by the Tribunal on this issue and this Order No. 54/94-A, dated 28-2-1994 needs to be recalled. The Tribunal in the case of Smt. Prativa Rani Samanta v. Collector of Central Excise, Calcutta reported in 1984 (15) E.L.T. 482 (Tribunal) [Para 3] has held as under :- * *....